TĂNG CƯỜNG KIỂM TRA CÔNG tác tài CHÍNH của HIỆU TRƯỞNG tại TRƯỜNG THPT

BO GIAO DUC VA DA0 TAO TRVONG CBQL GIAO DUC TP HO CHI MINH TIEU LUAN CUOI KHOA LOP BOI CBQL TRLIQNG PHO THONG TO CHTYC TAI TRUNG TAM GDTX TINH TRA VINH TEN TIEU LUAN: TANG CCONG CONG TAC KIEM TRA TAI CHINH CUA HIEU TRU'ON TRIYONG THPT HAM GIANG, HUYEN TRA CU, TINH TRA VINH Hoc Vien: Trim Thi Mai Pinning Dan vi : Trwang THPT Henn Giang, Huyen Tra cfi, Tinh Tree Vinh Tra Vinh, lining mini 2018 LO'l CAM O'N Toi xin chart cam an quy Thay Co gang vien Truang Can ki quart li gido due Thanh Pha Ho Chi Minh da khaing quang ngai &rang xa den Tra Vinh, da nhiat tinh chia se cac chuyan de bai &rang can ba quart 1i gido cluc pha thong, xin chan cam an quY Thay Co dal nhiat tinh giup , chia se nhting kinh nghiam quY bau d6 tai co the van dung van thtrc to ding viac cUa minh Tai xin chan cam an lanh dao SO( Gido duc vd Dao tao Tra Vinh da quan tam tao diau kian thuOn Igi cho teoi da tham gia hoc lop bai cltrüng can ba quail li truang trung hoc, NH 2018-2019 to chum tai Trung tam GDTX tinh Tra Vinh Tai xin cam an toan the gido vien, nhan vien truang THPT Ham Giang da giap tOi co diau kian tham gia khoa bai du&ng mot cach thuOn loi, &roc nghién ciru thtrc to tai filth truang vA hoan tiau luOn nay./ MUC LUC LaI CAM ON L9 chon de tat 1.1 LC/ phép Iy 1.2 LC/ v6 IC/ lua;n: 1.3 Lci thut tien Phan tich tinh hinh thus to c/C cong tac kiC'm tra tai chinh cua hiC'u trutng truOng THPT Ham Giang 2.1 Khdi qua ve trutng THTP Ham Giang 2.2 Thgc trgng viec tra tai chinh clic; hieu trtigng trvang THPT Helm Giang 2.3 Nhting dieem mgnh, digm yeeu, ca hOi, thach th gc viec tg Him tra tai chinh tgi tr gemg THPT Henn Giang 2.4 Kinh nghiem thgc to viec tg kieM tra tai chinh tgi tr gang THPT Henn Giang: 10 Kg hoach h5nh dung d g van dyng nhang dig u cra hoc yigc hr kig m tra tai chinh tai trutng THPT Hárn Giang 12 4.Kgt luan y a ki gn nghi 15 4.1 Ké't lua;n • 15 4.2 Kien nghi 16 TAI LIEU THAM KHAO 17 L57 chon de tai 1.1 Ly phcip - Quyet dinh se 67/2004/QD-BTC 13/8/2004 cila BO , truang BO Tdi chinh quy dinh ye viec ban hAnh Quy the ye to kiem tra tai chinh, ke toan tai cac co quan, don vi co sir dung kinh phi ngan sach nha nuarc "DOi Wong dp dung quy the to kiem tra tai chinh, ke toan la co quan hanh chinh Nha mxrc, don vi sv nghiep, to chirc chinh tri, to chirc chinh tri - xa hei, to chirc chinh tri - xa hOi - nghe nghiep, to chat xa hOi - nghé nghiep va cac to chirc khac co sir dung toan b6 hoac mot phan kinh phi ,tic ngan sach Nha (NSNN) deu thuc hien cOng tac t%r kiem tra tai chinh, ke toan tai don vi minh"; - ThOng to se 113/2007/TT-BTC ngdy 24 thang nam 2007 sdm dei be sung ThOng to so 71/2006/TT-BTC ngdy 09/08/2006 dm BO tai chinh htrOng dan dux hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 cua Chinh phi) quy dinh quyen to chil, to chiu Oath nhiem ve thuc hien nhiem vu to chirc be may, bien the va tai chinh dOi ved dun vi sir nghiep cOng lap "Trao quyen to chi), to chiu trach nhiem cho don vi su nghiep viec to chirc cOng viec, sap x6p lai b0 may, sir dung lao deng va nguen luc tai chinh de" hoar) nhiem vu duot giao; phât huy moi kha nang cua dan vi de cung cap dich vu vo'i chat Itrong cao cho xa.) hei; tang nguen thu nham tirng bulk gidi guy& thu nhap cho ngtrai lao Ong"; ThOng to 164/2011/TT-BTC 17 thang 11 nam 2011 dm BO tai chinh Quy dinh quan 1ST thu, chi bang tien mat qua he thOng Kho bac Nha nu& "Cac don vi sir dung ngan sach nha nuec, don vi giao dich voi Kho bac Nha nuOt, cac phuOng, thi trail (sau day goi chung IA don vi giao dich) co boat Ong thu, chi bang tien mat qua he thOng Kho bac Nha nu6c phdi tuan thu cac quy dinh hien hanh Nha nuOc ye quan 157 tien mat va nhang nei dung twang dan tai ThOng to nay" Quyet dinh se 389/QD-UBND ngAy 26/02/2016 dm Chi) tich US/ ban nhan dan tinh Tra Vinh giao quyen to chi) tai chinh giai doan 2016-2018 cho tru&ng Trung hoc phe thOng (THPT) Ham Giang thuec S6 Gido duc va Ddo tao Tra Vinh 1.2 Ly ve ly luOn: Tdi chinh la met pham tra kinh to va la met pham tru lich sir, no dung de chi nhang quan he kinh to sinh linh vvc phan plied va chi diing tong san pham xa hOi va thu nhap ca nhan ved hinh thirc gia tri Ngan sach gido duc la toanbO cac khodn thu, chi cilia nganh gido due chr town da duoc co quan nha nuerc co tham quyen quyét dinh va dugc thgc hien mot nam, dé dam bdo thuc hien nhiem vu day va hoc theo quy dinh cilia nha nuac Nguen tai la khal näng tai chinh ma cac chi) the co the khai thac, sir dung nham co the the thoc hien cac muc dich cita minh Nguen tai chinh co the ten tai duel dang tien hoac tai san vat chat va phi vat chat Chi thtrOmg ,xuyen IA mot be phan chi dm ngdn sad) nha mak N6 phan anh qua trinh phan phOi va sir dung quy ngan sach Nha rank de thuc hien cac nhiem vu thueng xuyen ye guar-11ST kinh te xa hOi cua Nha nu&c Chi khOng thtrang xuyén la nhimg khoan chi khOng mang tinh chat dinh kY, lap, di lap lai Chi khOng thuemg xuyên citangan sach Nha ntrac Id qua trinh phan phOi, sir dung von tir nig& sach nha ntrac de" dap Wig nhu can chi tiêu ctia to chirc, ca nhan ve qudn ly kinh té, van He, xa hOi Dan to dugc hieu IA qua trinh sir dung cac nguan luc 6: hien tai de tien hanh cac boat dOng nham thu dugc ket qua fluty hien cac muc tiéu Wang lai *Kiem tra tai chinh not 136 gOm: Tu kiem tra tai chinh phdi dam ban cac yen eau ve muc dich, nhiem vu, yeu cau ktem tra NOi dung kiem tra: - Kiem tra cac khoan thu ngan sach, thu boat dOng cita don vi Kiem tra cac khoan chi ngan sach, chi khac Kiem to viec xac dinh cac khodn chinh lech thu chi hoat Ong Kiem tra viec quan ly va sir dung tai san co dinh Kiem tra viec quail ly va sir dung vat to dung cu - Kiem tra viec quart ly sir dung quy luang Kiem tra cac quan he town Klein tra viec quan ly va sir dung cac khodn von bang tien Kiem tra thirc hien guy& toan thu chi tai chinh - Kien tra ding tac dau to xay dung co ban Che bao cdo: Don vi phdi lap bao cao ttr kiem tra tai chinh ve tinh hinh thuc hien ke hoach kiem tra, nOi dung kiém tra va két qua kiem tra dm don vi minh Trach nhiem cua thil twang don vi: Xay dung quy dinh, nguyen tac, phuong phap to kiem tra tai don vi minh quail ly va he thOng cac don vi truc thulic can cir theo quy dinh Quy the To chirc tuyen truy'en ye six can thiét ctia cong tac to kiem tra tai chinh - Hang nam xay dung Ice hoach to kiem tra, to chirc viec to kiem tra tai chinh, ke toan don vi minh theo cac not dung dugc quy dinh Quy che va quy dinh cu the cua don vi Chiu trach nhiem huang dan va chi dao cac b0 phan, pheng ban ye nhang not dung can kiem tra, ye tien trinh va thai han kiém tra - Thanh lap to kiem tra vOi thAnh phan dit nang luc, trinh to va pham chat de thuc hien cong tac kiém tra theo ke hoach hoac nhimg twang hop dOt xuat tai don vi minh hoac nhOng don Id cap duti - Chi dao cong tac to kiem tra dai \Rai cac don vi cap dwai thuc sty quAn IY dieu hanh cua minh Xem xet va phe chuan cac ket Juan kiem tra cua hi) phan dux hien kiem tra, phe duyet va don dac thus hien cac bien phdp khac phuc nhang ton tai dugc phat hien qua trinh kiem tra Xir ly cac hanh vi vi pham cua cac bo phan, ca nhan thuOc than' quyen cua minh 1.3 L9 that tien: flat nubs to dang tren da phat trien theo huemg cong nghiep h6a, hien dai h6a dat nuO.c Tata cac linh vac Kinh te, Van hOa, Giao duc, Chinh tri va Xa hgi deu da va dang dOi mai Trong , dO viec dgi mai phucmg thirc qudn ly dOi veri Tai chinh truang Trung hoc phO thOng Id rat can thiet de phat huy tinh hieu qua quan ly tot Tai chinh truang Trung hoc ph6 thOng theo hueng tich cvc chinh la gOp phAn: Tang thu, tiet kiem chi de" tang them thu nhap cho Can bg, Ciao vien, nhan vién nham nang cao hieu qua cong viec gang day - hoc tap ma Hang va Nha flack quan tam COng tac quan ly tat chinh nganh giao duc dao tao thin gian qua da co nhieu thay d'Oi -Lich cue theo huerng tang etdyng phan cap, tao dieu kien cho ngdnh chU thing nhieu han viec sir dung va quad ly cac nguOn lvc tai chinh phuc vu cong tac chuyen mOn, nghiep vu cUa nganh ThOng qua co ché to chu, to chiu trach nhiem thuc hien nhiem vu, to chirc bg may, hien che va tai chinh dOi \Lai cac don vi su nghiep cong lap quy dinh tai Nghi dinh 43/2006/ND-CP ngdy 25/4/2006 Truerng THPT Hdm Giang cling nhu cac co sit giao duc cOng lap khac da va dang thut hien quy'en to chd, to chiu trach nhiem ye tai chinh Trong nha truang, Hieu truang la nguai trut tiép chiu trach nhiem chinh vai cap tren ye quan ly va sir dung tai chinh dm don vi Trong tiled gian qua, cong tac quail 1Yr tai chinh cua hieu truang truang THPT Ham Giang chua dat hieu qua nhu kY vong cda tap the su pham cling nhu chinh lanh dao nhd truang Qua qua trinh tham gia lop boi dugng can 1)0 qudn gido duc truang phO thOng va doge hoc tap cac chuyen de qudn ly nhd truang dO co qudn ly tai chinh, tOi nhan thay rang mot flitting nguyén nhan co ban lam giam hieu qua quart ly tai chinh cda hieu twang truang THPT Ham Giang la Hieu tnxeing )(ay dung ke hoach thu chi tilt& xay dung quy ché chi tieu not 1)0 dan den su khOng dOng nhat Oda ke , hoach thu - chi va cac dinh mire cda quy the chi tieu not 130; to chirc cOng tac to kiem tra tai chinh cila don vi hang clam chua hieu qua Chinh ly dO, tOi chon de tai "Tang cueing cong tac kiem tra tai chinh cua Hieu truang truing THPT Ham Giang, huyen Tra Ca, tinh Trd Vinh" lam de tai nghien ciru He tai khOng chi gil) tOi hoar, tieu luOn cuOi khga &la 14 hoc BOi ,duting can 1)6 quan truang phO thOng ma khac phuc du.gc nhiing han che ye quad ly va sir dung tai chinh cda hieu truang truang THPT Ham Giang qua trinh thvc hien quyen to chit, to chiu trach nhiem ve tai chinh tai don vi hien Phan tich tinh hinh thtrc to N4' cong tac kiem tra tai chinh cUa hien trtreing trtremg THPT Ham Giang 2.1 Khki au& v'ê trithng THTP Ham Giang Trug ng Trung hoc phO thOng Ham Giang toa lac a dp Chg, xa Ham Giang, oda huyen Trd huyen Tra Cu, tinh Tra Vinh la mot xa viing, nOng thOn truang phan Ian Id em cda dOng bdo dan tOc Khmer chiem tren Hoc sinh ! I I 85% s6 hoc sinh cua truang, ti le hoc sink co hoar' canh kinh gia dinh khO khan cling kha cao Do do, anh huang kheing it den viec hoc tap va ren luyen cUa cac em Nam 2003 truang THPT Ham Giang dugc lap, tach , tir truang THPT Dai An nhäm phuc vu cho nhu cau di lai hoc tap cilia hoc sinh Tong so phOng hgc cua truang la 20 phOng kien co Nam hoc 2018-2019, truang co 10 16p v6i 319 hoc sinh (trong N gido duc phO thong lop, he gido due thuang xuyen lop) Qua 15 ram lap, don vi dat dugc met so tich clang ghi nhan: Chi be truang nhieu Warn lien dugc Huyen fly Tra Cu cong nhan hoan tot nhiem vu; Doan nien Cong sari HO Chi Minh va °Ong down nhieu 'lam lien &rot cong nhan yang manh; COng doan luen dugc cOng nhan yang manh; Don vi nhieu nam lien dat tap the lao dOng tien tien; 2.2 Thyt trang viec kiêM tra tai chinh cua hié:u truang truang THPT Ham Giang Hien cac co: se: gido duc not Chung, truang THPT Ham Giang not rieng dang duly hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 cua Chinh phti "quy dinh guyen to chit, to chili trach nhiem ye thuc hien nhiem vu t6 chirc be may, bien che va tai chinh dOi vOi don vi su nghiep cong lap" De thtxc hien tot cong tac to ye tai chinh thi viec tang cuang cong tac to kiem tra tai chinh tai dan vi la nhu cau cap thiet bat dr don vi su nghiep cOng lap ilk) ding phdi quan tam Vi lam tern cOng tac kiem tra se, ginp thU truang dan vi thus hien tot trach nhiem ve cong tac tai chinh suOt qua trinh thuc hien chirc trach nhiem vu du•gc giao Thuc trang cong tee to kiem tra tai chinh tai truang THPT Ham Giang dugc thuc hien nhu sau: Hang nam Hien truang can dr vac) cac van ban tien hanh )(ay dung du tilde, quy the chi tieu not be, to chirc dOng gOp Hei nghi cong chirc, vien chirc &du nam hoc themg nhat cac not dung chi theo cac van ban quy dinh hien hanh, to chirc trién khai thus hien va kiem tra giam sat Hien truOng xay dung quy the chi lieu not be co not dung kiem tra tai chinh theo cac not dung dugc quy dinh quy cite chi tieu not be va quy dinh cu the cna dan vi Hieu truang lap to kiem tra co tai chinh theo ke hoach da de hoac ke hoach kiem tra tai chinh cua Ser GD-DT va kiem tra dot xuat tai don vi - Chi dao cac t6 chirc, ca nhan don vi to chirc titan khai thuc hien quy ché chi tieu not be theo ke hoach da dê ra; rut kinh nghiem nhang viec lam dugc, chua lam dugc de tiep tuc phat huy nhang uu dien va khdc phuc nheing han the qua trinh thgc hien nhiem vu guar' 1)2 tai chinh a don vi Han elle: - Quy cha chi tiau not b0 chin cap nhat kip then cac van ban móri , da co hieu luc sir dung, cac to chin ca nhan don vi chug thuc quan tam den cong tac tai chinh, cac y kien thing gOp cho du tho han cha - Ke hoach kiem tra tai chinh tai don vi chu g néu dugc muc dich, nhiam vu, yen cau, not dung kiem tra chug dam bar) di cac yen cau - Cac vien to kiem tra dugc giao nhian vu kiem tra chu g dap irng dii näng luc dé thuc hien cong tac kiem tra tai chinh theo ke hoach Kat luan sau kiem tra chi tap trung van phan tich nhung han cha va huarng khac phuc, chug quan tam biau duang nhung kat qua thuc hien tot can phat huy 2.3 Nang dini manh, ditn yelu, ca hoi, thach thtir viC.c tzr kiê'tn tra tai chinh tai trt •ang THPT Ham Giang Phan tich thuc trang da chi diem manh, yen viac to kiem tra tai chinh tai truang THPT Ham Giang tich ckrc lânh manh va ngan ngira, loai b6 nhung tieu ckrc cUa cong tac tiled gian qua De viac tkr kiem tra tai chinh tai truang THPT Ham Giang thin gian bad nhu sau: * Co hOi: Nhing nom gall day dugc skr quan tam civa ,Nha nubsd6i vai nganh gido duc Tai HOi nghi trung trang , 1(h6a XI co neu "Ve dOi mai can ban, town din gido duc va dan tao, dap (mg yeu cau cong nghiap h6a, hien dai haa trong, kin kinh to nghlia vahOi nhap quOc to" Da tao dieu kin va thi truang dinh huang hanh lang phap 132 cho cac co so gião duc va dao tao he thong gido duc cong lap dtrot to chi, to chiu trach nhiam ye thkrc thi nhiam vu, co to chi ve tai chinh Chinh phi da ban hanh cac Nghi dinh quy dinh quyan to chit, to chiu trach nhiam ve tai chinh o cac co sa gido duc cong lap BO tai chinh cong ban hanh cac ThOng to huerng dan, sira dai ba sung va thuc hien cac Nghi dinh cia Chinh phi nham giip nganh gido duc not chung, cac so gido duc not riang thirty hien quyen tkr chi ye tai chinh tai don vi Uy ban nhan dan tinh Tra Vinh da can dr cac van ban phap quy ban hanh cac quyét dinh thuc hien to chi ye tai chinh tran dia ban tinh Tra Vinh - Chinh quyan dia phuang tao diau kin cho nhd trutng thuc hien cong tac hoi h6a gido duc clang chung tay van dOng, giip d6 hoc sinh co hoan cânh kinh to Rho khan tren dia ban xa * Thach thirc: Mac (HI co cac van ban phap quy hutng dan thuc hien quyan to chit, to chiu trach nhiam ve thi chinh tai cac ca so gido duc nhung van dung vao thkrc to cac van ban Inning clan thuc hien chang cher), kho hian, chung chung chu g cu the gay khO khan dp dung tai cac ca Sa GD-DT co ma cac lop bet duAng ve quan IY tai chinh cho thu twang, kè toan cac dan vi nhung thai gian hoc rat ngän nen chu g hien sä.0 ye nhiem vu ILA quyen han minh Hieu, trueng chug co, ph6 hieu truang cong viec caa hieu truang va ngtred mei den cOng tac chin co hiéu sau ye cOng tac tai chinh cua dan vi * Diem manh: Nhan vien ke toan dugc ciao tao bei ban ve nghiep vu tai chinh ke toan, chiu kh6 hoc hei, nghien cfru van ban hating clan nen thuc hien cOng tac tai chinh clang cac van ban chi dao hien hanh tai don vi theo The twang don vi co xay dung ke hoach kiem tra not bA , co tai chinh nham phat huy nh[tng mac lam tOt, khac phut nhCrng han the yeu kern qua trinh thuc hien nhiem vu tai don vi - Viec that hien quy the dan chi), cong khai tai chinh tai dan vi dugc quan tam va nhan duoc su dOng thuan cim tap the HAi dOng su pham nha truang - Thu truang va ke toan dtrot tham gia cac lap tap huan quan 1)"/ tai chinh ngan SO Tai chinh va So Gido cluc to clerc - Ve co se vat chat phOng hoc da xay dung twang dAi khang trang nhung khu hieu be, san chai bai tap cho hoc sinh chin co nen viec dau to xay clung ca ban dugc che trong thei gian tai tai don vi * Diem yen: NguAn luc thuc hien cong tac kiem tra ve tai chinh han ché vi chin dugc tap huan ye cOng tac tad chinh - Do don vi et/Ong hoc co quy mO nhO nen kinh phi dugc giao du town kinh phi hang Tian kh6ng duoc nhieu, ma phdi chi boat dOng qua nhieu nen phan tiet kiem chi thu nhap tang them cho cOng chirc, viên chec don vi cling co phan han che Viec quail IY , Tdi chinh cac nam qua chin dugc Mt lam clan den tinh trang phi (tau trang thiet bi day hoc, mua sam, sea chin nhO Mat khdc kinh phi caa don vi phdi chi cho hoc tap bAi deang nang cao trinh dA chuyen mOn nghiep mot nam qua nhieu Thu truang don vi Id phO hieu treeing xir ly cOng viec cua hieu truang nen viec pan 1)% va to chec tix kiem tra tai chinh a don vi nhieu han che * Diem manh nap se dugc phat huy Diem y'eu phi sam khac phut Tir nhung diem manh, diem yéu new trén, hieu treeing tranh thu cac nguan lay he trg ex ben ngoai thuc hien tot cong tac xa hAi hea tai dan vi at huy cac eheng mat lam dugc tiep tao diéu kien dé cdc nhan pha each tai chinh thec hien tOt nhiem vu ,dugc giao Ngodi ra, hieu treeing xdc dinh nguyén nhän caa nhung han che yeti de rat kinh nghiem va chart chinh kip tiled; tranh thu kien nghi vai Sa GDDT va cac nganh co lien quan sam honn thu etc be nhiem hieu truang, ban hanh cac huOng dan chi dao cu the de giUp cho cac co SO giao dye thvc hien tot cong tac tai chinh a don vi 2.4 Kinh nghiOn thyr to vies tte kiê 'm tra Cal chinh tai trtilYng THPT IThm Giang: qua chuyén de teoi nhan did)! nhirng viec truemg THPT Ham Giang lam dugc nhang clam qua IA : Xay dung ke hoach thu - chi, quy the chi tieu nei be, cOng khai tai chinh cac IcS7 hop Hei Eng six pham, each dO met so han the ve quan ly tai chinh cua nha truOng DO IA: HOC - Xay dung ke hoach thu - chi truárc xay dung quy the chi tieu nei be dan den six khOng dOng nhat Oita ke hoach thu - chi va cac dinh mire cua quy ché chi tieu nei 130 Ke hoach thu chi khOng rO rang, kitting Cy the tong nei dung chi nen rat khO than rn6i can chi cho giao vién, hoc sinh ke ca cac khoan chi thuOng xuyen va cac khoan chi khOng thuOng xuyen cua nhA trudng - Viec ghi chep va luu tat hO so chi:mg tir chug dugc cap nhat kip th&i: dan den khO than viec kiem tra, giant sat va cOng khai tat chinh nha truOng Chin thAnh lap dugc to kiem tra tat chinh cua don vi; Ban tra nhan dan va cac vién to kiem tra chi kiêm co sO vat , khOng kiem tra tai chinh ben vi ho khOng nam dugc cOng tac tai chinh, , ngoai trir ke toan va quy; chi thvc hien cOng tac kiém tra tai chinh theo lich kiem tra cua SO GD-DT dinh kST hoac dot xuat TO chirc cOng tac to kiem tra tai chinh cua don vi hang nam chu g hieu qua nen viec Oat hien nhirng sai sOt cua ke toan thu chi tai chinh, clac biet IA thgc hien to chit to chiu trach nhiem ye tai chinh hien don vi cOn han the ninth dinh *Cach giai quyet: - Can dr vac) Quyet dinh so 67/2004/QD-BTC ngdy 13/8/2004 ye cong tac to kiem tra tai chinh tai truOng hoc; viec lap du toan thu, chi, sir dung; ke hoach chi tieu nei be tir nguen ngan sach, huy &Ong nhan &An, nguOn Ichac; viec thvc hien cong khai theo nguyen tat; cac dinh mire chi tieu, dinh mire khac Thit truOng don vi xay dung ke hoach to hem tra tai chinh va thAnh lap to ki6m tra tai chinh de hem tra cac nei dung tren va y'eu can Ke toan bao cao va giai trinh cac nguOn thu — chi tai chinh nam 2017 (kinh phi nha nu& cap, thu hoc phi, viec luu trir cong tac xa hei hOa, ), chi (thuOng xuyén, khOng thuOng hO so, the de bao cao, ,cOng khai tat chinh tai don vi, cu thu 1 , '`)12 icil a C • '5,1 ' -0 -0 ••(0 0 c o o , t ;-4 :8 ' ' >l •- Ct ,„ -cd 4- c) T.0 -0 c to 1/47 "0 "b Ea, 0 t2 „ a) Zi .y '-0 LW = (cu = = c„: 7,5 ,t) o , t :z ) z u 1-s fa' Ct ti) Jci :.: - -. a ,,,, to o c., .,, ZY ' 7.1)0 tO to 6-(a.) 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